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Issues: Whether flavoured milk is classifiable under Tariff Heading No. 0402 9990 or Tariff Heading No. 2202 9930, and the rate of tax applicable thereto.
Analysis: The Court followed its earlier decision on the same commodity and treated flavoured milk as falling under Tariff Heading No. 0402 9990. On that basis, the applicable rate was taken as 2.5% CGST and 2.5% SGST, and not the higher rate asserted by the Revenue under Tariff Heading No. 2202 9930.
Conclusion: Flavoured milk is to be classified under Tariff Heading No. 0402 9990, with tax at 2.5% CGST and 2.5% SGST, in favour of the assessee.
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